2021 (5) TMI 40

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....for short) in favour of the petitioner firm. [2] Brief facts are as under : The petitioner is a proprietary concern and originally one Sri Kalyan Prasad Saha was the proprietor of the concerned. The proprietary concern was engaged in buying and selling goods within the State of Tripura and for which it was registered as a dealer under the Tripura Value Added Tax Act, 2004 ("T-VAT Act" for short) and CST Act. The proprietor Sri Kalyan Prasad Saha was expired on 13th March, 2014. According to the legal heirs of the deceased, he had left behind a will executed on 24th January, 2014 under which he had given his proprietary business by way of testamentary succession to his elder daughter Smt. Madhu Chanda Saha alias Misthu Saha after the death....

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....nts as a special counsel and opposed the petition. Referring to an affidavit-in-reply dated 29th September 2018 filed by the respondents, he submitted that it was the duty of the petitioner to have the registration of the firm duly amended upon the sole proprietor dyeing. The petitioner failed to do so. Merely because at one stage certain C-Forms may have been issued would not give a vested right to the petitioner to claim such certificates for subsequent transactions. Even an unregistered dealer is liable to pay taxes. [6] Having heard learned counsel for the parties and having perused documents on record, we notice that Section 6 of the CST Act creates a liability on every dealer to pay tax as per the prescribed rates. Sub-section (1) of....

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....y tax under the Act shall carry on the business unless he has been registered and possesses a certificate of registration. Every such dealer would make an application for registration as provided in sub-section (2) of Section 19. Such registration shall be granted if the Commissioner is satisfied about its requirements, as provided in subsections (3) and (4) of Section 19. Sub-section (5) of Section 19 provides that the Commissioner may, from time to time, amend any certificate of registration in accordance with information furnished or otherwise received and such amendment may be made with retrospective effect in such circumstances and subject to such restrictions and conditions as may be prescribed. Sub-section (6) of Section 19 pertains ....